Excess Quantity Export than quantity mentioned in CT1 Form

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 May 2011 Dear Sir
We have exported some goods against the CT1 form...During issuing CT1 form we have take provisional quantity & amount for exemption of duty..... During export we have sufficient duty amount taken in CT1 form than actual amount of duty but quantity is exceeds than CT1 Form. for example CT1 form quantity is 100 MT whereas export has been made of 100.50 MT but the duty is taken on provisional basis so we having excess credit in CT1 Form. But while issuing unlitilised certificate of CT1 form the excise superintendent has given the balance certificate of difference of amount but also give his observation to submit the duty for excess quantity where as sufficient amount is available in CT1 form. Please advice weather we have to submit duty for the same or not

Regards
Ajit Pal
9500071860

RAM SAINI

RAM SAINI (Expert)
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11 May 2011 talk to buyer end

either they will accept the unutilize certificate or ammend the ct1 according to the despatch of material

Querist : Anonymous

Querist : Anonymous (Querist)

11 May 2011 Sir please clarify the point because already untilised certificate issued by Excise Superintendent with his observation to Maritime Commisioner for duty to recover for excess quantity. So please tell that according to chapter-7 of CBEC excess quantity is also adjusted

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RAM SAINI

RAM SAINI (Expert)
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11 May 2011 as i understand

u have despatched the less quantity/duty then the ct-1 quantity/value

excise authorities have to issue unutilized certificate to cross fulfill the quantity/value of the ct-1

duty can be recovered if u have despatched more than the ct-1 quantity/value if u have despatched less no issue of duty recover